Calculation of insurance premiums Appendix 4. Calculation of insurance premiums: difficulties of filling out

06.12.2023

What is the procedure for filling out section 3 of the calculation of insurance premiums in 2017, submitted to the Federal Tax Service? How many sections 3 should I fill out? Do I need to fill out 3 for each employee? You will find answers to these and other questions, as well as an example of filling out Section 3, in this consultation.

What is section 3 for and who fills it out?

In 2017, a new form of calculation for insurance premiums is being used. The form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Cm. " ".

This reporting form includes section 3 “Personalized information about insured persons.” In 2017, section 3 as part of the calculation of contributions must be filled out by all organizations and individual entrepreneurs that have paid income (payments and rewards) to individuals since January 1, 2017. That is, section 3 is a mandatory section.

Who to include in section 3

Section 3 provides for the inclusion of personalized information for each individual in relation to whom in the last three months of the reporting (calculation) period the organization or individual entrepreneur was the insured. It does not matter whether during this period there were payments and rewards in favor of such individuals. That is, if, for example, in January, February and March 2017, an employee under an employment contract was on leave without pay, then this should also be included in section 3 of the calculation for the 1st quarter of 2017. Since during the designated period of time he was in an employment relationship with the organization and was recognized as an insured person.

Of course, it is necessary to formulate section 3 for persons in whose favor in the last three months of the reporting period there were payments and remunerations under employment or civil contracts (clause 22.1 of the Procedure for filling out calculations for insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV -7-11/551).

Read also How to reimburse personal income tax for purchasing an apartment

Let us assume that during the reporting period a civil contract (for example, a contract) was concluded with an individual, but the person did not receive any payments under this contract, since the services (work) have not yet been provided (performed). In this case, is it necessary to include it in section 3 of the calculation of insurance premiums? In our opinion, yes, it is necessary. The fact is that those employed under civil contracts are also recognized as insured persons by virtue of paragraph 2 of clause 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”.

We also believe that section 3 should be formed for the general director, the only founder with whom the employment contract has been concluded. After all, such persons are also named in paragraph 2 of paragraph 1 of Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”. Therefore, they should fall under section 3. Even if they did not receive any payments from their own organization in the last three months of the reporting period.

How to fill out section 3: detailed analysis

Initial part

If you are filling out personalized information for a person for the first time, then enter “0–” on line 010. If you are submitting an updated calculation for the corresponding billing (reporting) period, then show the adjustment number (for example, “1–,” “2–,” etc.).
In field 020, reflect the code of the billing (reporting) period, for example:

code 21 – for the first quarter;
code 31 – for half a year;
code 33 – for nine months;
code 34 – per year.

In field 030, indicate the year for the billing (reporting) period of which personalized information is provided.

Check

The value of field 020 of section 3 must correspond to the indicator of the field “Calculation (reporting period (code)”) of the title page of the calculation, and field 030 of section 3 - the value of the field “Calendar year” of the title page.

In field 040, reflect the serial number of the information. And in field 050 – the date of submission of information. As a result, the initial part of section 3 should look like this:

Read also Payments to the general director - the sole founder - are subject to insurance premiums

Subsection 3.1

In subsection 3.1 of the calculation, indicate the personal data of the individual for whom section 3 is being filled out. We will explain what personal data to indicate and provide a sample:

Line	Filling
060	TIN (if available)
070	SNILS
080, 090 and 100	FULL NAME.
110	Date of Birth
120	Code of the country of which the individual is a citizen from the Classifier approved on December 14, 2001 No. 529-st, OK (MK (ISO 3166) 004-97) 025-2001
130	digital gender code: “1” – male, “2” – female
140	Identity document type code
150	Details of the identity document (series and document number)
160, 170 and 180	Sign of an insured person in the system of compulsory pension, medical and social insurance: “1” – is an insured person, “2” – is not an insured person

Subsection 3.2

Subsection 3.2 contains information about the amounts:

payments to employees;
accrued insurance contributions for compulsory pension insurance.

However, if you are filling out section 3 for a person who has not received any payments in the last 3 months of the reporting (settlement) period, then this subsection does not need to be filled out. This is stated in paragraph 22.2 of the Procedure for filling out calculations for insurance premiums, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. If the fact of payments took place, then fill out the following fields:

Count	Filling
190	The serial number of the month in the calendar year (“01”, “02”, “03”, “04”, “05”, etc.) for the first, second and third month of the last three months of the billing (reporting) period, respectively.
200	Category code of the insured person (according to Appendix 8 to the Procedure for filling out the calculation). Enter the code in capital letters of the Russian alphabet. For example - HP.
210	The total amount of payments in favor of an individual for the first, second and third months of the last three months of the billing (reporting) period, respectively.
220	The basis for calculating pension contributions, not exceeding the maximum value. In 2017, this value was 876,000 rubles.
230	The amount of payments under civil contracts (allocated from the database).
240	Amount of pension insurance contributions.
250	The total amount of payments in favor of the employee, not exceeding the maximum base amount for all three months of the reporting (billing) period.

The calculation of insurance premiums consists of three sections and appendices to them. The greatest number of difficulties arise when filling out section 1, and, in particular, Appendix 3. Companies fill out this part of the calculation on an accrual basis. Let's take a closer look at all the situations that an accountant encounters when filling out Appendix 3 to Section 1 of the calculation of insurance premiums in 2019.

What we indicate in Appendix 3 to Section 1 of the calculation of insurance premiums in 2019

In Appendix 3 to Section 1 of the calculation of insurance premiums in 2019, we reflect our expenses for the purposes of compulsory social insurance, that is, accrued benefits. The calculation columns for insurance periods in Appendix 3 are filled in with an accrual total, the reporting period is a quarter.

This part of the calculation of insurance premiums contains information on employees in case of temporary disability:

sick leave,
in connection with maternity (pregnancy and childbirth, childbirth, child care, etc.),
as well as payments for temporary disability of foreign persons and stateless persons residing in the territory of the Russian Federation (with the exception of citizens of the Eurasian Economic Union).

Accordingly, if the company does not have employees receiving this type of benefits, then we do not fill out Appendix 3 to Section 1.

General recommendations for filling out calculations for insurance premiums 2019

The values are indicated without rounding - in rubles and kopecks.

If there is no quantitative or summary indicator, put a zero, in other cases a dash.

The filling procedure is fixed by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

How to fill out Appendix 3 in the calculation of insurance premiums on an accrual basis

Let's look at an example and fill out Appendix 3 to Calculation 1 of the calculation of insurance premiums with a cumulative total line by line.

In the third quarter of 2019, the following events occurred at Alpha LLC:

Employee Mikhailov G.V. I was sick for 10 days in August 2019, which was confirmed by a certificate of incapacity for work. The amount of payment from the Social Insurance Fund is 10,312.40 rubles.

Employee Nikitina A.S. has been on leave to care for her first child up to 1.5 years old since July 2019. The payment amount is RUB 37,406.10.

Employee Sychev Yu.M. paid maternity benefits in the amount of RUB 260,750.00. in July 2019

Employee Stepanova E.V. paid benefits in the amount of 613.14 rubles. in connection with registration in the early stages of pregnancy in September 2019.

Procedure for filling out Appendix 3:

Let us first clarify that in our example there are no benefits that are financed from the federal budget.

Accordingly, column 4 of the calculation is not filled in; we indicate 0.00 everywhere.

We indicate information on the certificate of incapacity for work.

To do this, fill in lines 010-021.

Our employee is a resident and works at his main job, so we fill out only line 010.

In column 1 we indicate 1, in column 2 - the number of days, a total of 10.

In lines 030-031 we record data on maternity benefits.

Column 1 indicates 1 case,

Column 2 - indicate the number of benefits, that is 1,

We enter the amount in column 3.

line 040 - benefits for women who registered in the early stages of pregnancy. We indicate 1 and the amount of 613.14 in columns 2 and 3, respectively.

line 050 - there were no benefits at birth, we do not fill it out.

lines 060-062 – we calculate the data on child care benefits. Do not forget that we fill out all the data in Appendix 3 on an accrual basis.

Column 1 lines 060-061 - one case.

Column 2 lines 060-061 - number of benefits paid on an accrual basis, total 3.

Column 3 lines 060-061 - the amount of benefits for the period under review.

lines 070-090 in Appendix 3 to Section 1 - do not fill out.

We calculate the total amount of insurance premiums in line 100 for the billing reporting period.

10,312.00 + 260,750.00 + 613.14 + 37,406.10 = 309,081.64 rub.

Line 110 in Appendix 3 is completed in the case of accrued and unpaid benefits, with the exception of the last month for which the established payment deadline was not missed.

The 3rd quarter is approaching its end, and October is just around the corner, when all employers will report to the Federal Tax Service on accrued and paid insurance premiums for 9 months of 2017. How to fill out the Calculation of insurance premiums for the 3rd quarter, an example of filling, and deadlines for submitting it to inspection - read about all this in our article.

Filling out calculations for insurance premiums: 3rd quarter 2017

Let us remind you that from 01/01/2017 all insurance premiums are administered by tax authorities, with the exception of contributions for “injuries”, which are still “in charge” of the FSS and for which you must continue to report to this Fund, but according to the updated form 4-FSS. which has changed again for current reporting. The calculation of insurance premiums is still the same as in previous reporting periods. From the first quarter of 2017, you need to report on “pension”, medical and “social insurance” contributions by filling out the Calculation of Insurance Contributions, the form of which was approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551.

The calculation contains two sections with applications, and personalized information about insured employees (section 3). The following parts of the insurance premium calculation are required to be submitted by absolutely all policyholders (even those who have a “zero” calculation for 9 months):

summary of contributions payable – section 1,
calculation of “pension” contributions – subsection 1.1 of Appendix 1 to Section 1,
calculation of contributions for health insurance – subsection 1.2 of appendix 2 to section 1,
calculation of social insurance contributions (in case of illness and in connection with maternity) – Appendix 2 to Section 1,
accounting information – section 3.

All other annexes to Section 1 Calculation of insurance premium amounts are filled out and submitted only when they contain indicators, and Section 2 is intended for the heads of peasant farms.

It is better to start filling out the Calculation with personalized information (section 3), on the basis of which the data on “pension” insurance contributions is filled out (subsections 1.1,1.3 of Appendix 1 to Section 1). Next, the indicators of contributions to compulsory medical insurance (subsection 1.2 of Appendix 1 to Section 1) and contributions to social insurance with expenses are reflected if sick leave, child benefits, etc. were paid. (Appendices 2, 3 and 4 to Section 1). Appendices 5-10 to Section 1 are filled out by policyholders who have the right to apply reduced tariffs and make payments excluded from the calculation base for insurance premiums. After entering all the specified information, fill out the summary section - the amount of insurance premiums payable (section 1).

After filling out all the necessary sections of the Calculation of Insurance Premiums for the 3rd quarter of 2017, number all pages where there are indicators and indicate their number in a special line of the title page.

The detailed procedure for filling out the Calculation can be found in Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV-7-11/551, as well as in our previous publications.

An example of calculating insurance premiums for the 3rd quarter of 2017.

In 2017, Alpha LLC has a single employee, who is also a manager who is not a founder. Every month from January to August he received a salary of 30,000 rubles, subject to the following insurance contributions:

“pension” – 6600 rubles. (22%),

medical insurance – 1530 rub. (5.1%),

social insurance – 870 rub. (2.9%).

In September, the employee was on sick leave for 4 days, and he received benefits in the amount of 4,100 rubles. Of which: 3075 rub. - the first 3 days of illness are paid at the expense of the employer, the remaining 1025 rubles. – payment at the expense of the Social Insurance Fund. In this case, how should you fill out the Calculation of insurance premiums for 9 months?

The billing period code for 9 months is 33, we indicate it on the title page and in line 020 of section 3.

When filling out the accounting data in section 3, we take into account that the amount of hospital benefits (4,100 rubles) is not included in the base subject to insurance contributions, therefore in September the base for all insurance premiums will be less than in other months.

We transfer the accounting data from section 3 to subsection 1.1 of appendix 1 to section 1 regarding “pension” contributions. It should be remembered that the number of insured (line 010) is equal to the amount of information in section 3, and the indicators of subsection 1.1 are the summarized indicators of section 3.

In subsection 1.2 of the same appendix we reflect contributions for compulsory health insurance.

We calculate social insurance contributions in Appendix 2 to Section 1, and since the employee received disability benefits in September, we should also fill out Appendix 3. We have already talked about filling out the Calculation for the payment of sick leave benefits earlier, let us remind you that in this case in the Appendix 2, line 070 must be filled in regarding the expenses incurred by the employer to pay for benefits at the expense of the Social Insurance Fund. Expenses at the expense of the employer are not reflected in line 070.

When all insurance premiums have been calculated, we transfer the data for each contribution to the consolidated section 1, which indicates accrued and transferable insurance premiums from the beginning of the year, as well as a monthly breakdown of the last quarter of the reporting period (in this case, July, August, September). Insurance premiums paid by the employer are not reflected in the Calculation.
if their number is no more than 25, then the report can be submitted “on paper”.

For submitting the Calculation of insurance premiums for the 3rd quarter, the deadlines for 2017 are the same, regardless of the form of the document. For both “paper” and electronic Calculations, the last day for their submission will be October 30, 2017.

Calculation of insurance premiums (form) can be downloaded.

Organizations and entrepreneurs using hired labor must submit insurance premium calculations (DAM) to the tax office once a quarter. We will tell you about the rules for filling out the calculation in our article.

Basics of filling out the RSV

Since 2017, the Federal Tax Service has been administering insurance premiums, and therefore, starting from this period, it is necessary to submit a new type of reporting - calculation of insurance premiums (DAM). It is a report combining information from RSV-1 and 4-FSS, which were previously submitted to the Pension Fund of the Russian Federation and the FSS, respectively.

The new DAM form was approved by the Federal Tax Service of the Russian Federation dated October 10, 2016, No. ММВ-7-11/551 and began to operate with reporting for 2017. This legislative document also establishes the procedure for filling out the DAM.

All organizations and entrepreneurs that use hired labor in their activities are required to submit the DAM. The report must be submitted for each quarter, even if no activity was carried out and no salaries were accrued.

What is included in the RSV

The calculation of insurance premiums includes a fairly large number of sheets, which, however, are not required to be filled out by all companies. The DAM contains several sheets that must be filled out by all employers, while other sheets are used only as needed.

Basic sheets to fill out:

Title page;
Section 1 (with appendices) to reflect the amount of insurance premiums;
Section 3 to reflect the personal data of the organization’s employees.

The remaining sheets must be completed only if they correspond to the status of the employer or the types of payments that it makes.

Let's look in more detail (line by line) at exactly how the standard DAM is filled out for most companies.

Title page

The title page information contains information about the employer himself and the immediate form of the document, namely:

TIN of the organization (10 characters) or TIN of the entrepreneur (12 characters);
Checkpoint - applies only to legal entities. With its help, the territorial affiliation of the parent organization or its separate division to one or another territorial Federal Tax Service is confirmed;
document correction number - is intended to display information about whether the report is being submitted for the first time for a specific period or whether it is a corrected version. Primary feed - 0, first adjustment - 1, second adjustment - 2, etc.;
settlement (reporting period) - used to reflect a specific period. At the same time, for the first quarter - 21, for the six months - 31, for 9 months - 33, for the year - 34;
calendar year - shows which year the billing period belongs to;
submitted to the tax authority - you must indicate the Federal Tax Service code in the form of 4 characters;
at the location (registration) - used to indicate the basis on which the report is submitted to this particular tax office. For parent organizations in the Russian Federation, this code is 214;
name (full name) - you must indicate the full name of the legal entity or full name of the individual entrepreneur;
OKVED code - taken from the All-Russian Classifier of Economic Activity Codes or from the company’s registration documentation;
the reorganization (liquidation) form, as well as the TIN/KPP of the reorganized organization - are filled out if the DAM is submitted by the legal successor;
contact phone number - indicated to contact the employee responsible for drawing up the DAM;
number of sheets—reflects the number of transmitted sheets and accompanying documentation (if any).

An example of filling out the main part of the title page is presented below:

In the second part of the title page, information about the official signing the report is filled out - his full name and signature. As a rule, this is the head of the company, for whom code 1 is provided. In addition, his legal representative can sign the report, and then it is necessary to use code 2. Also, the date of filling out the DAM must be indicated on the title page.

See below for an example of filling out the second part of the title page:

The field associated with filling out information by a tax inspector must be left blank.

Section 1

In this section you need to reflect information about insurance premiums calculated by the employer from the salaries of its employees. Initially, it is necessary to enter information about OKTMO of the municipality in whose territory the organization or individual entrepreneur is located.

A separate block is used to reflect each type of insurance premium, and the first 4 of them are filled out in the same way. For example, let’s fill in the block related to pension insurance:

020 - BCC for this type of contribution;
030 - total amount of contributions for the billing period;
030-033 - the amount of insurance premiums broken down monthly.

See below for an example of block filling:

Similarly, it is necessary to fill out the blocks related to other types of contributions, namely:

040-053 - medical insurance;
060-073 - pension insurance at an additional tariff;
080-093 - additional social security.

The blocks for these types of insurance are presented below:

As for the block for social insurance, it is filled out in a different order. It consists of 2 parts, since the employer can independently carry out social expenses, including maternity benefits or sick leave payments.

Initially, it is necessary to enter the BCC related to social insurance, and then fill out the first part if the amount of calculated contributions for the period exceeds social expenses:

110 - the total amount of contributions payable, taking into account expenses incurred by the employer;
111-113 - amounts of contributions for the past 3 months.

If social expenses exceed the calculated insurance premiums, it is necessary to fill out the second part of the block according to the appropriate principle (lines 120-123).

Below is a sample of filling out the block if insurance premiums exceed the employer’s social expenses:

Appendix 1 (subsections 1.1 and 1.2) to Section 1

Subsection 1.1 of Appendix 1 intended to reflect information on pension insurance. Initially, you need to enter the payer's tariff code depending on the taxation system used: 01 - OSNO, 02 - USN, 03 - UTII.

Each part of the subsection includes 5 indicators, namely:

total since the beginning of the billing period;
in just the last 3 months;
amounts for each of the 3 months.

As for specific lines, they are used to display the following information:

010 — number of insured employees (total);
020 - the number of employees based on whose salaries insurance premiums are calculated. The number of these employees may be less than the total number of employees; for example, this does not include maternity workers;
021 - the number of employees for whom the salary exceeded the established tax base limit.

For more information on filling out these lines, see below:

The remaining lines contain the following information:

030 - the total amount of payments to all insured employees;
040 - amount of payments not subject to contributions;
050 - the amount of the taxable base for insurance premiums;

An example of filling these lines looks like this:

051 - the basis for calculating insurance premiums in excess of the established limit;
060 - total amount of calculated insurance premiums;
061 - the amount of insurance premiums from the base within the established limit;
062 - the amount of insurance premiums from the base above the established limit.

See below for an example of filling out the lines:

Subsection 1.2 of Appendix 1 is formed using a similar method, only based on health insurance contributions. Note that there is no established limit, as well as a breakdown of the base and contributions into amounts within and above the established limit.

See below for an example of filling out Subsection 1.2:

Appendix 2 to Section 1

Appendix 2 contains information on contributions calculated for social insurance, as well as expenses (payments) made by the employer. In this block you should fill in the following lines:

001 - is intended to record the payment attribute (direct payments - code 1 and credit system - code 2). The encoding depends on whether the subject of the Russian Federation belongs to the pilot project or not. In the case when social benefits are paid through the Social Insurance Fund, this refers to direct payments and code 1 is set, and if benefits are paid by the employer and then reimbursed from the Social Insurance Fund, then the credit system and code 2 are used;
010 - displays the number of insured employees;
020 - indicates the total amount of salaries and remunerations paid;
030 - displays the amount of earnings not subject to social insurance contributions;
040 - the value of the base is recorded as exceeding the established limit;
050 - the base for calculating social insurance contributions is entered.

To correctly fill out the block, study the sample below:

The following lines separate 050 individual payments from line 050, namely:

051 - the salary of pharmacy workers is indicated;
052 — remuneration for crew members of ships registered in the international registry is displayed;
053 - payments of entrepreneurs on PSN are recorded;
054 - the salary of foreign citizens and stateless persons is indicated.

See below for an example of filling out lines:

The following lines are filled in like this:

060 — calculated social contributions are displayed;
070 - the employer’s social expenses incurred at the expense of the Social Insurance Fund (various types of benefits) are recorded;
080 - indicates the amount of insurance compensation received from the Social Insurance Fund;
090 - the amount is prescribed depending on the situation - insurance premiums to be paid or the excess of insurance costs over the calculated premiums. In the first case, the characteristic code is 1, and in the second case, the characteristic code is 2.

See below for an example of entering information into these lines:

Appendix 3 to Section 1

Appendix 3 is intended to decipher employer expenses for social insurance purposes. Each line includes the following indicators:

number of cases of payments or their recipients;
number of days of payments;
amount of payments;
including the amount of payments from the federal budget.

In this case, you need to fill in the following lines:

010 - benefits for sick leave (without including amounts of payments to foreign citizens or stateless persons);
011 - from line 010 payments to external part-time workers;
020 - benefits for certificates of incapacity for work issued to foreign citizens and stateless persons;
021 - from line 020 of the allowance for external part-time workers;
030 - maternity benefits;
031 - from line 030 of the allowance for external part-time workers.

Below is an example of the formation of this block:

The following lines include the following information:

040 - the amount of one-time payments when registering in the early stages of pregnancy;
050 - the amount of one-time benefits upon the birth of a child;
060 - the amount of monthly payments for child care;
061 - the amount of payments for the first children from the total amount of monthly benefits;
062 - amounts of payments for second and subsequent children from the total amount of monthly benefits;
070 - payments for additional days to care for disabled children;
080 - insurance premiums calculated based on the tax base on line 070;
090 - funeral benefits;
100 - the total amount of all benefits;
110 - the amount of unpaid benefits from the total amount of payments.

See below for an example of filling out these lines:

Section 3

This section is necessary to display personalized information on insured employees, and for each of them, its own block is used with the following information:

010 — correction number;
020 - reporting period;
030 - year;
040 - serial number for the insured employee;
050 - date of compilation of personalized information;
060-150 - direct personal information about the employee, including TIN, SNILS, full name, date of birth, country code, gender, ID document code, details for this document;
160-180 - sign of an insured person in the insurance system (code 1 - registered, code 2 - not registered).

See below for the mechanism for filling out this information:

The lines on the second sheet of personalized accounting for pension insurance are filled out as follows:

190 - month number;
200 - letter designation of the insured person (the most common HP is an employee);
210 - amount of payments;
220 - taxable base for pension insurance within the established limit;
230—payments under GPC agreements from the taxable base;
240 - the amount of calculated insurance premiums;
250 — total values for lines 210-240 for 3 months.

See below for rules for filling out these lines:

The following lines are filled in for pension contributions at the additional rate:

260 - month number;
270 - letter designation of the employee;
280 - the amount of payments taxed at the additional tariff;
290 - the amount of calculated insurance premiums;
300 - total values for lines 280-290 for 3 months.

See below for an example of filling out this block:

Additional RSV sheets

These sheets must not be completed by all insurance premium payers. This point depends on some features of the business entity, including its organizational and legal form, type of activity, taxation regime, provision of benefits, etc.

These sections include:

Information about a physical sheet that is not an individual entrepreneur

The sheet is necessary for entering additional information to the title page if the DAM is formed by an individual who has not indicated the TIN. The sheet contains information about the date and place of birth, citizenship, identity card details, address of residence;

Subsection 1.3 of Appendix 1 of Section 1

The sheet is used to reflect information on pension contributions at the additional tariff. In this case, it is necessary to indicate the number of employees, the basis for using the rate, the amount of payments, the taxable base and the amount of the contributions themselves;

Subsection 1.4 of Appendix 1 of Section 1

The sheet is intended for calculating additional social contributions for civilian pilots and coal miners. In the section you need to indicate the number of insured employees, the amount of payments, the taxable base and the amount of contributions;

Appendix 4 Section 1

The sheet is used to reflect excess payments for social benefits at the expense of the federal budget to workers who previously suffered from radiation disasters at the Chernobyl nuclear power plant, Mayak PA and the Semipalatinsk test site. Payments must be indicated for each accident separately and for each type of benefit;

Appendix 5 Section 1

The sheet is filled out by business entities that belong to the field of information technology. According to paragraph 1 and paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, these companies have the right to use reduced insurance rates. The sheet must display the number of insured employees (must be more than 7 employees) and determine the share of income from the preferential type of activity to the total income (must be more than 90%). In addition, the block should indicate information about the state accreditation of the organization;

Appendix 6 Section 1

The sheet is intended for companies on the simplified tax system engaged in special types of activities related to sub-clause. 5 p. 1 art. 427 Tax Code of the Russian Federation. The block is designed to calculate the share of income from a preferential type of activity to the total amount of income (must be at least 70%);

Appendix 7 Section 1

The sheet is used by non-profit organizations on the simplified tax system that are engaged in socially significant activities in accordance with subparagraph. 7 clause 1 art. 427 Tax Code of the Russian Federation. The use of preferential types of insurance is permitted if income from these types of activities, as well as targeted revenues and grants, is at least 70% of total income;

Appendix 8 Section 1

The sheet is intended to confirm the right to use the benefit by entrepreneurs on the PNS in accordance with subparagraph. 7 clause 1 art. 427 Tax Code of the Russian Federation. In the block I reflect information about the patent, as well as the amount of payments to employees working in activities at PSN;

Appendix 9 Section 1

The sheet is required to reflect information on the special rate of social contributions for foreign employees. In the block you need to record the full name, INN, SNILS, citizenship and amount of payments for each employee;

Appendix 10 Section 1

The sheet is filled out in order to confirm the right to be exempt from paying insurance premiums from payments to students when working in student teams in accordance with subparagraph. 1 clause 3 art. 422 of the Tax Code of the Russian Federation. The following information must be entered into the block: full name, documents on membership in the squad and full-time study, amounts of payments to students. The sheet must also include information about the unit’s entry into the state register;

Section 2

The sheet is filled out by the peasant farm, including personal information for each member of the peasant farm, as well as the amount of accrued insurance premiums (in general for the peasant farm and separately for each participant).

The video material provides information on the rules for forming the DAM in 2018:

Payments for insurance premiums for the 2nd quarter of 2019 are submitted by all organizations and individual entrepreneurs with employees. We will tell you when the calculation is due, where it is sent, whether it can be submitted on paper and whether to submit a “zero” calculation. We will also show you a sample of how to fill out the report.

Who submits the RSV

All employers submit calculations for insurance premiums: organizations and separate divisions, individual entrepreneurs with employees. Be sure to submit a calculation if you have insured persons:

employees registered under employment contracts;
employees registered under civil law contracts (contractor agreement, service agreement);
director of the organization, even if he is the only founder.

When and where to submit insurance premium payments

Submit your payment no later than the 30th day of the month following the reporting period. The reporting periods for insurance premiums are 1 quarter, half a year, nine months and a calendar year. The calculation we submit in July includes indicators from January 1 to June 31, 2019. In general, the due date for the 2nd quarter is no later than July 30. In 2019, this day falls on Tuesday, so the due date has not moved anywhere.

The day on which you submitted the report to the tax inspector and received an acceptance stamp on the second copy is considered the day the calculation is submitted. When sent by mail, the day the post office accepted the package and stamped it. When sending by telecommunications - the day on which your TCS operator recorded the sending of the calculation.

Individual entrepreneurs submit their calculations to the tax office at their place of residence. Organizations and separate divisions that pay salaries to employees or performers report at their location.

Payment methods

The calculation is submitted on paper “by hand” to the tax office or by mail, but only if the average number of employees for the reporting period is not higher than 25 people. Otherwise, the company faces a fine for violating the format. If in the last reporting period the average number of employees was more than 25 people, submit an electronic payment via the Internet using an enhanced qualified electronic signature.

Do I need to take zero marks?

The calculation must be submitted even if there was no activity in the reporting period - the second quarter of 2019. The absence of activity and payments to individuals, the absence of movements on accounts does not cancel the obligation to submit settlements. It’s just that in such a situation a zero calculation is submitted to the tax office.

Fines for violations when submitting payments

For violation of the delivery format, when an organization with more than 25 employees submits calculations on paper, the tax office imposes a fine of 200 rubles.

If errors are made in the calculation (incorrect personal data or discrepancies in indicators), the tax office will send a notification of errors with a request to correct the calculation. The policyholder has 5 business days from the date the electronic notice is sent or 10 business days from the date the paper notice is sent to send an adjusted estimate. If these deadlines are violated, the calculation will be considered unsubmitted, which will result in a fine of 5% of the amount of contributions due.

If the payment is late, the tax office will fine the policyholder for each full or partial month of delay in the amount of 5% of the premiums payable. The total amount of the fine cannot be less than 1000 rubles and more than 30% of the amount of contributions payable. For failure to submit a zero report, the fine will be 1000 rubles.

How to fill out the RSV

The calculation form for insurance premiums 2019 has the KND number - 1151111. Detailed instructions for filling out the DAM are in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. Filling out the form will require accuracy and attention, since errors in the calculation can lead to fines and the need to re-submit the DAM.

Fill out the fields in the calculation from left to right, starting with the first acquaintance. Indicate monetary amounts in rubles and kopecks. If you fill out the calculation manually, use blue, black or purple ink. If there are no indicators, put zeros (for amounts) or dashes (for text) in the cells. If you fill out the calculation on a computer, use capital block letters, Courier New font size 16-18; if there are no indicators, there is no need to put dashes and zeros.

Those dismissed in the DAM report for the second quarter of 2019 are indicated in section 3 of the calculation: it lists all persons in whose favor payments were made in the reporting period and employees dismissed in the previous reporting period. The attribute of the insured person for dismissed employees “1” must also be indicated.

After filling out the calculation, number the pages consecutively, regardless of the absence of sections to be filled in or their number. At the end of the article we provide a sample of a completed calculation for an organization with two employees.

How to fill out RSV automatically

If you keep personnel records and calculate salaries in an accounting program or web service, the report will be generated automatically. Kontur.Accounting is an example of a cloud service for accounting, payroll and reporting. Here you can send the RSV to the tax office directly from the service. The calculation is checked automatically before sending.